As used in this article, the following terms shall have the
meanings indicated:
CURRENT FISCAL YEAR TAXES
The total amount of all Village of Depew taxes due and unpaid
within the fiscal year for which such taxes are to be levied.
Partial payments of current fiscal year Village taxes are authorized
by this article and by § 1434 of the New York Real Property
Tax Law and the Erie County Tax Act.
A. Notwithstanding the provisions of any other general, special or local
law, rule or regulation to the contrary, the Mayor and Board of Trustees
authorize and enact an article providing for partial payments of current
fiscal year taxes. Current year taxes in the Village of Depew may
be paid, without interest or penalty, on or before the first day of
July next succeeding the levy of such taxes.
B. Alternatively, at the option of the taxpayer, taxes may be paid in
whatever incremental amount the taxpayer shall elect to pay same.
Notwithstanding the provisions of any other general, special or local
law, rule or regulation to the contrary, the Treasurer is authorized
to accept partial payments.
C. Each such partial payment shall be applied first against any unpaid
current Village tax penalties, miscellaneous charges, RPTL 520 adjustments
accrued thereon and then on any unpaid current year fiscal year taxes.
D. Any unpaid taxes paid after the first day of July shall be subject
to the following penalties (penalties are for 2011-2012 tax collection
period). Check with Clerk/Treasurer's office for penalty dates:
(1) If paid between July 2 and August 1: 7.5%.
(2) If paid between August 2 and August 31:9%.
(3) If paid between September 1 and September 30: 10.5%.
(4) If paid between October 1 and October 31: 12%.
E. On November 1, all unpaid Village taxes shall be returned to the
County of Erie and shall be subject to applicable interest and penalties
as determined by the Erie County Tax Act. No payment, either partial
or full payment, shall be accepted by the Treasurer after said date.